Over the past few years tubular structures are becoming a common feature in tall buildings. Tube in tube structures is particularly suitable for all tall buildings. A tube - in – tube structure comprises of a peripheral framed tube and a core tube interconnected by floor slabs. The entire building act as a huge tube with a smaller tube in middle of it. Lateral loads are shared between the inner and outer tubes .In order to study the seismic performance of tube – in – tube structures three different models were developed in SAP2000 software by varying the location of the inner tubes. The structures are analyzed using continuum approach in which the horizontal slabs and beams connecting vertical elements are assumed as continuous connecting medium having equivalent distributed stiffness properties. Equivalent static, Response spectrum analysis and Time history analysis is done and the output of three models are evaluated to have a comparative study of their seismic performance.